a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

a debtor's accounts of money he owes; normally arise from the purchase of products or services

a debtor's accounts of money he owes; normally arise from the purchase of products or services

a debtor's accounts of money he owes; normally arise from the purchase of products or services

a debtor's accounts of money he owes; normally arise from the purchase of products or services

a debtor's accounts of money he owes; normally arise from the purchase of products or services

a creditor's accounts of money owed to him; normally arise from the sale of products or services